ROSH HAAYIN, Israel, May 19 /PRNewswire-FirstCall/ -- - Pointer Breakeven Net Income in Q1 2009 Compared With Net Income of $752 Thousand in Q1 2008 - $3 Million Decrease in Net Debt Pointer Telocation Ltd. (Nasdaq Capital Market: PNTR, Tel-Aviv Stock Exchange: PNTR) - a leading developer, manufacturer and operator of high-end technology and products for AVL (Automatic Vehicle Location) solutions for stolen vehicle retrieval, fleet management, car & driver safety, vehicle security and asset management, and a leading provider of RSA (Road Side Assistance) services, announced today its financial results for the first quarter of 2009. Financial Highlights: Revenues: Pointer's revenues for the first quarter of 2009 decreased by 13.5%, to $16 million from $18.5 million in the comparable period in 2008. International activities consisted of 26% of total revenues compared with 28% in the comparable period in 2008. Revenues from products were $5.2 million, and consisted of 32% of total revenues, as compared to $7.6 million and 41%, respectively, in the first quarter of 2008. Revenues from services were $10.8 million, and consisted of 68% of total revenues, as compared to $10.9 million and 59%, respectively, in the first quarter of 2008. Gross Profit: For the first quarter of 2009, gross profit decreased 3% to $6.9 million from $7.2 million in the first quarter of 2008. As a percentage of revenues, gross profit was approximately 43.3% in the first quarter of 2009, as compared to approximately 38.8% in the same period in 2008. Operating Income: Pointer reported $1.8 million in operating income for the first quarter of 2009, compared to $2.3 million in operating income for the first quarter of 2008. During the first quarter in accordance with applicable accounting rules, Pointer initially adopted Statement of Financial Accounting Standards No. 160, "Noncontrolling Interest in Consolidated Financial Statements" ("SFAS 160") which establishes accounting and reporting standards for the non controlling interest (previously minority interest) in a subsidiary and for the deconsolidation of a subsidiary. The adoption of SFAS 160 affected, among others, Pointer 's accounting for allocation of losses to non controlling shareholders in its subsidiaries, which resulted in a decrease in Pointer's share in its subsidiaries' net losses." Net Income: Net income attributable to Pointer's shareholders was $3 thousand or $0.00 per share in the first quarter of 2009, as compared to $0.8 million or $0.16 per share in the first quarter of 2008. Net income attributable to non controlling interest was $1.1 million in the first quarter of 2009 compared to $0.6 million in the first quarter of 2008. For the first quarter of 2009 the net income, before giving effect to the exclusion of those earnings relating to non-controlling interest in accordance with SFAS 160, was $1.1 million, as compared to a net income of $1.3 million in the first quarter of 2008. Non-GAAP net income attributable to Pointer: Pointer's non-GAAP net income in Q1 2009 was $0.8 million, as compared to non-GAAP net income of $1.8 million in Q1 2008. EBITDA: Pointer's EBITDA decreased to $3.1 million in the first quarter of 2009, as compared to $3.8 million in Q1 2008. The EBITDA comfortably serves our debt. Danny Stern, Pointer CEO, said: "Our Q1 2009 results reflect the turbulence in the global economy and the slowdown in the car industry. The activity of our Products and Technology division suffered from the global slowdown while the activity of our services business remains stable, through maintaining our strong customer base and reputable wide array of services. Since the last quarter of 2008 we increased our R&D efforts, with the intention of introducing new products during 2010. Shagrir, Pointer's Israeli subsidiary, recently acquired 51% of CAR2GO, a carsharing service provider. Carsharing is a rapidly expanding trend in urban areas worldwide, because of its significant contribution to the environment and its reduction in costs and time for the large urban population. Since we entered the slowdown from a relatively strong standpoint, we continue to search for M&A opportunities," concluded Mr. Stern. Reconciliation between results on a GAAP and Non-GAAP basis is provided in a table immediately following the Condensed Interim Consolidated Statements of Cash Flows. Non-GAAP financial measures consist of GAAP financial measures adjusted to exclude amortization of acquired intangible assets and deferred income tax, as well as certain business combination accounting entries. The purpose of such adjustments is to give an indication of our performance exclusive of non-GAAP charges and other items that are considered by management to be outside of our core operating results. Our non-GAAP financial measures are not meant to be considered in isolation or as a substitute for comparable GAAP measures, and should be read in conjunction with our consolidated financial statements prepared in accordance with GAAP. Our management regularly uses our supplemental non-GAAP financial measures internally to understand, manage and evaluate our business and make operating decisions. We believe that these non- GAAP measures help investors to understand our current and future operating cash flow and performance, especially as our three most recent acquisitions have resulted in amortization and non-cash items that have had a material impact on our GAAP profits. These non-GAAP financial measures may differ materially from the non-GAAP financial measures used by other companies. Reconciliation between results on a GAAP and non-GAAP basis is provided in a table immediately following the consolidated statements of cash flows in this press release. Pointer uses EBITDA as a non-GAAP financial performance measurement. EBITDA is calculated by adding back to net income interest, taxes, depreciation and amortization. EBITDA is provided to investors to complement results provided in accordance with GAAP, as management believes the measure helps illustrate underlying operating trends in the Company's business and uses the measure to establish internal budgets and goals, manage the business and evaluate performance. EBITDA should not be considered in isolation or as a substitute for comparable measures calculated and presented in accordance with GAAP. A reconciliation of EBITDA to GAAP measures is included in the financial tables accompanying this press release Conference Call Information: Pointer Telocation's management will host a conference call with the investment community to review and discuss the financial results: Conference call will take place today, May 19th, 2009 on 9:30 AM EST, 16:30 Israel time. To listen to the call, please dial in to one of the following teleconferencing numbers. Please begin placing your call at least 5 minutes before the conference call commences. From USA: +1-866-527-8676 From Israel: +972-3-918-0685 A replay of the conference call will be available through May 20th, 2009 on the Company's website at http://www.pointer.com/. About Pointer Telocation: The Pointer Telocation Group, publiclly traded on Nasdaq (PNTR) and on TASE (PNTR), develops, manufactures, provides and operates advanced command and control technonogies for the automotive and cargo industries. With 500,000 installations in 25 countries around the world, The Pointer Group is Israel's leading exporter of state-of-the-art solutions for managing vehicle fleets. As a service provider, The Pointer Group operates through its subsidiary Shagrir Systems Ltd., that provides comprehensive solutions for the automotive markets in Israel, Argentina, Mexico and Romania. The Pointer Telocation Group is headquartered in Rosh Ha'ayin, Israel. CEO is Danny Stern. For more information, please visit http://www.pointer.com/ Safe Harbor Statement This press release contains forward-looking statements with respect to the business, financial condition and results of operations of Pointer and its affiliates. These forward-looking statements are based on the current expectations of the management of Pointer, only, and are subject to risk and uncertainties relating to changes in technology and market requirements, the company's concentration on one industry in limited territories, decline in demand for the company's products and those of its affiliates, inability to timely develop and introduce new technologies, products and applications, and loss of market share and pressure on pricing resulting from competition, which could cause the actual results or performance of the company to differ materially from those contemplated in such forward-looking statements. Pointer undertakes no obligation to publicly release any revisions to these forward-looking statements to reflect events or circumstances after the date hereof or to reflect the occurrence of unanticipated events. For a more detailed description of the risks and uncertainties affecting the company, reference is made to the company's reports filed from time to time with the Securities and Exchange Commission. CONDENSED INTERIM CONSOLIDATED BALANCE SHEETS U.S. dollars in thousands March 31, December 31, 2009 2008 Unaudited ASSETS CURRENT ASSETS: Cash and cash equivalents $ 1,339 $ 2,708 Trade receivables, net 13,509 13,509 Other accounts receivable and prepaid expenses 3,314 2,774 Inventories 2,893 3,999 Total current assets 21,055 22,990 LONG-TERM ASSETS: Long-term accounts receivable 423 339 Severance pay fund 4,685 4,925 Property and equipment, net 7,311 7,998 Deferred income taxes 942 1,037 Other intangible assets, net 13,554 14,894 Goodwill 46,580 50,416 Total long-term assets 73,495 79,609 Total assets $ 94,550 $ 102,599 CONDENSED INTERIM CONSOLIDATED BALANCE SHEETS U.S. dollars in thousands March 31, December 31, 2009 2008 Unaudited LIABILITIES AND SHAREHOLDERS' EQUITY CURRENT LIABILITIES: Short-term bank credit and current maturities of long-term loans $ 6,376 $ 7,849 Trade payables 6,550 8,613 Deferred revenues and customer advances 9,665 8,701 Other accounts payable and accrued expenses 5,395 5,792 Total current liabilities 27,986 30,955 LONG-TERM LIABILITIES: Long-term loans from banks 17,483 20,520 Long-term loans from shareholders and others 3,315 3,305 Other long-term liabilities 310 257 Accrued severance pay 5,908 6,375 Total long term liabilities 27,016 30,457 Total shareholders' equity(*) 39,548 41,187 Total liabilities and shareholders' equity $ 94,550 $ 102,599 (*)Reclassification due to the adoption of SFAS 160 CONDENSED INTERIM CONSOLIDATED STATEMENTS OF OPERATIONS U.S. dollars in thousands (except share and per share data) Three months ended Year ended March 31, December 31, 2009 2008 2008 Unaudited Revenues: Products $ 5,184 $ 7,607 $ 30,645 Services 10,802 10,871 46,010 Total revenues 15,986 18,478 76,655 Cost of revenues: Products 2,961 3,957 16,392 Services 5,858 7,107 29,869 Amortization of intangible assets 246 245 980 Total cost of revenues 9,065 11,309 47,241 Gross profit 6,921 7,169 29,414 Operating expenses: Research and development, net 754 673 2,511 Selling and marketing 1,484 1,700 6,934 General and administrative 2,386 1,925 8,311 Amortization of intangible assets 524 606 2,365 Total operating expenses 5,148 4,904 20,121 Operating income 1,773 2,265 9,293 Financial expenses, net 675 750 4,054 Other income (expenses), net (12) 16 22 Income before taxes on income 1,086 1,531 5,261 Taxes on income 19 218 640 Net income(*) $ 1,067 $ 1,313 $ 4,621 Less: Net income attributable to the non controlling interest $ 1,064 (*)$ 561 (*)$ 2,248 Net income attributable to Pointer's shareholders $ 3 $ 752 $ 2,373 Basic net earnings (loss) per share $ 0.00 $ 0.16 $ 0.51 Diluted net earnings (loss) per share $ 0.00 $ 0.16 $ 0.50 (*)Reclassification due to the adoption of SFAS 160 CONDENSED INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS U.S. dollars in thousands Year Three months ended ended December March 31, 31, 2009 2008 2008 Unaudited Cash flows from operating activities: Net income $ 1,067 (*)$ 1,313 (*)$ 4,621 Adjustments required to reconcile net income to net cash provided by operating activities: Depreciation and amortization 1,381 1,779 6,918 Accrued interest and exchange rate changes of convertible debenture and long-term loans (25) 185 1,187 Accrued severance pay, net (112) 345 619 Gain from sale of property and equipment, net (75) (88) (36) Amortization of deferred stock-based compensation 144 71 350 Increase in trade receivables, net (942) (2,443) (1,773) Increase in other accounts receivable and prepaid expenses (727) (843) (6) Decrease (increase) in inventories 321 68 (2,088) Write-off of inventories - - 112 Increase in deferred income taxes - - (178) Decrease (increase) in other long-term accounts receivable (114) - 23 Increase (Decrease) in trade payables (1,523) 36 888 Increase (decrease) in other accounts payable and accrued expenses 1,792 1,241 379 Net cash provided by operating activities 1,187 1,664 11,016 Cash flows from investing activities: Purchase of property and equipment (469) (719) (3,476) Proceeds from sale of property and equipment 222 242 605 Increase in other accounts receivable - (102) (357) Net cash used in investing activities (247) (579) (3,228) Cash flows from financing activities: Receipt of long-term loans from banks - - 9,064 Repayment of long-term loans from banks (1,424) (1,012) (4,930) Receipt of long-term loans from shareholders and others 48 - - Repayment of long-term loans from others (7) (823) (10,201) Proceeds from issuance of shares and exercise of warrants, net - - 1,000 Short-term bank credit, net (947) 226 (970) Net cash used in financing activities (2,330) (1,609) (6,037) Effect of exchange rate on cash and cash equivalents 21 (28) (243) Increase (decrease) in cash and cash equivalents (1,369) (552) 1,508 Cash and cash equivalents at the beginning of the period 2,708 1,200 1,200 Cash and cash equivalents at the end of the period $ 1,339 $ 648 $ 2,708 (*)Reclassification due to the adoption of SFAS 160 Reconciliation Table of Non-GAAP Measures U.S. dollars in thousands Reconciliation of GAAP net income to non-GAAP net income is as follows: Three months ended Year ended December March 31, 31, 2009 2008 2008 Unaudited Net income attributable to Pointer and the non controlling interest $ 1,067 $ 1,313 $ 4,621 Net income attributable to the non controlling interest (1,064) (561) (2,248) Amortization of intangible assets and impairment of long-lived assets 770 851 3,345 Loan Discount - - 704 Tax on income 218 640 Non-GAAP Net income attributable to Pointer's shareholders 773 1,821 7,062 To supplement the consolidated financial statements presented in accordance with generally accepted accounting principles ("GAAP"), the Company uses EBITDA as a non-GAAP financial performance measurement. EBITDA is calculated by adding back to net income interest, taxes and depreciation amortization. EBITDA is provided to investors to complement results provided in accordance with GAAP, as management believes the measure helps illustrate underlying operating trends in the Company's business and uses the measure to establish internal budgets and goals, manage the business and evaluate performance. EBITDA should not be considered in isolation or as a substitute for comparable measures calculated and presented in accordance with GAAP. Reconciliation the GAAP to non-GAAP operating results: CONDENSED EBITDA US dollars in thousands Three months ended Year ended March 31, December 31, 2009 2008 2008 Unaudited Net income attributable to Pointer and the non controlling interest: $ 1,067 $ 1,313 $ 4,621 Financial expenses, net 675 750 4,054 Tax on income 19 218 640 Depreciation and amortization 1,379 1,562 6,116 EBITDA 3,140 3,843 15,431 Contact: Zvi Fried, V.P. and Chief Financial Officer Tel.; +972-3-572-3111 E-mail: Yael Nevat, Commitment-IR.com Tel: +972-9-741-8866 E-mail: DATASOURCE: Pointer Telocation Ltd CONTACT: Contact: Zvi Fried, V.P. and Chief Financial Officer, Tel.; +972-3-572-3111, E-mail: ; Yael Nevat, Commitment-IR.com, Tel: +972-9-741-8866, E-mail:

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